2 Corinthians 5:21

Made him to be sin for us] Christ had to bear not the guilt, but the burden of sin. He bore its penalty not as a punishment, but as the innocent suffers for the guilty; feeling all its shame and horror, but free from the sense of guilt and degradation. Hence St. Paul says not, 'He hath made Him to be a sinner,' but 'He hath made Him to be sin.' The spectacle of Christ thus bearing our penalty touches the heart and conscience, and makes us respond to the love wherewith He hath loved us: cp. Romans 8:3; Romans 8:4.